Bibliographic citations
Vilchez, M., (2021). La cultura tributaria y su relación con la evasión tributaria en la Asociación de Comerciantes del Mercado Central de Nueva Cajamarca, 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4258
Vilchez, M., La cultura tributaria y su relación con la evasión tributaria en la Asociación de Comerciantes del Mercado Central de Nueva Cajamarca, 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4258
@misc{renati/1054675,
title = "La cultura tributaria y su relación con la evasión tributaria en la Asociación de Comerciantes del Mercado Central de Nueva Cajamarca, 2018.",
author = "Vilchez Carranza, Maritza",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research work aimed to determine the relationship between tax culture and tax evasion in the association of traders of the central market of Nueva Cajamarca, 2018. According to the contrast of hypotheses, the non-experimental, descriptive-correlational design was used since it explains the existing relationship between tax culture and tax evasion. A sample of 50 members was taken as a sample. When performing the correlation, the result was that for the present research there is a coefficient of 0.817, therefore we can say that it has a very significant correlation coefficient. Therefore, p-value < =0.005 = 0.000< 0.005 therefore the null hypothesis is rejected and the alternate hypothesis is accepted, it should be considered that in that period of study the number of taxpayers has increased, so it was deduced that the increase in tax collection is due to this factor.
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